The plan would purportedly raise no more than $30 million over two years from all Minnesota residents who live 60 days to just under six months in Minnesota by taxing their capital gains and dividends as well as income from stocks and bonds.
However, the prorated income tax would largely hit older residents and retirees, known as “snowbirds” because they leave northern states to establish residency in such warmer places as Arizona and Florida.
Dalton said it’s unfair that somebody can live six months and a day outside of Minnesota and pay no state personal income taxes, then come back and take advantage of “all the state has to offer for five months and 29 days.”

Dalton said it’s unfair that somebody can live six months and a day outside of Minnesota and pay no state personal income taxes, then come back and take advantage of “all the state has to offer for five months and 29 days.”

I would think this might violate interstate commerce laws, since it is specifically targetting legal residents of other States who visit Minnesota for extended periods. If one of these non-residents of Minnesota refused to pay, I don't think the State would have much of a case against them.

Then there's the enforcability. If the "snowbirds'" legal residence is in another State, why do they have to tell the State of MN exactly how long they reside there?

Finally, MN already has one of the highest sales taxes in the nation, so it's not like these visitors aren't paying for public services. I certainly hope this fails politically or legally.